Bill > S06792

This bill provides a sales and use tax exemption for ski facilities by amending the New York tax law to exclude certain equipment and services from taxation. Specifically, the bill exempts energy-efficient tangible personal property used directly and exclusively for snow production (such as snow-making equipment), ski lift transportation, and snow grooming and maintenance. Additionally, the bill exempts fuel, gas, electricity, and related services used specifically for snow production at recreational skiing facilities from state sales and compensating use taxes. These tax exemptions apply to businesses that operate recreational skiing facilities, potentially reducing their operational costs and supporting the ski industry in New York. The bill will take effect on the first day of July following its enactment, providing ski facilities with new tax relief for their equipment and energy consumption related to snow production and ski area maintenance.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S6792